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7,889 results for “house property”+ Section 41(1)clear

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Key Topics

Addition to Income57Section 143(3)46Disallowance42Section 1137Deduction37Section 14A33Section 153A23Section 80I20Section 10A18Section 143(2)

DY..C.I.T., BANGALORE vs. M/S STATE BANK OF MYSORE, BANGALORE

ITA 684/BANG/2015[2011-12]Status: DisposedITAT Mumbai03 Nov 2025AY 2011-12

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri Ketan Ved & Ninad PatadeFor Respondent: Shri P.C. Chhotaray, Spl. Counsel
Section 2Section 250Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)Section 41(1)

housing in India. On perusal of the findings of the coordinate bench in assessee's own case for earlier years on the impugned issue we notice that this issue has been allowed on the ground that the principal of consistency should be followed and that the assessee's claim from AY 2008-09 following the same methodology has not been

Showing 1–20 of 7,889 · Page 1 of 395

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16
Transfer Pricing16
Section 54F15

STATE BANK OF MYSORE,BANGALORE vs. JCIT, BANGALORE

ITA 661/BANG/2015[2011-12]Status: DisposedITAT Mumbai03 Nov 2025AY 2011-12

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri Ketan Ved & Ninad PatadeFor Respondent: Shri P.C. Chhotaray, Spl. Counsel
Section 2Section 250Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)Section 41(1)

housing in India. On perusal of the findings of the coordinate bench in assessee's own case for earlier years on the impugned issue we notice that this issue has been allowed on the ground that the principal of consistency should be followed and that the assessee's claim from AY 2008-09 following the same methodology has not been

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

In the result, both the both the appeals filed by the Revenue and the Revenue and the

ITA 1236/CHNY/2025[2016-17]Status: DisposedITAT Chennai21 Nov 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 148Section 20Section 250

Section 153A(1)(b) states that the assessing officer shall assess or Section 153A(1)(b) states that the assessing officer shall assess or Section 153A(1)(b) states that the assessing officer shall assess or reassess the total income of six years immediately preceding the reassess the total income of six years immediately preceding the reassess the total income

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the both the appeals filed by the Revenue and the Revenue and the

ITA 1256/CHNY/2025[2014-15]Status: DisposedITAT Chennai21 Nov 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 148Section 20Section 250

Section 153A(1)(b) states that the assessing officer shall assess or Section 153A(1)(b) states that the assessing officer shall assess or Section 153A(1)(b) states that the assessing officer shall assess or reassess the total income of six years immediately preceding the reassess the total income of six years immediately preceding the reassess the total income

SMT.K.SOWBAGHYA vs. UNION OF INDIA

WP/14649/2014HC Karnataka28 Jan 2016

Bench: ANAND BYRAREDDY

Section 120Section 3Section 44

Houses of Parliament. It is in this Report, the Standing Committee on Finance observed that there is a necessity of enhancing the definition pursuant to the mutual evaluation done by FATF and Article 6 of the Palermo Convention. On the Report being tabled, the definition included possession, acquisition, concealment in the 2013 amendment. No exception whatsoever could be taken

SMT.K. SOWBAGHYA vs. UNION OF INDIA

WP/19732/2014HC Karnataka28 Jan 2016

Bench: ANAND BYRAREDDY

Section 120Section 3Section 44

Houses of Parliament. It is in this Report, the Standing Committee on Finance observed that there is a necessity of enhancing the definition pursuant to the mutual evaluation done by FATF and Article 6 of the Palermo Convention. On the Report being tabled, the definition included possession, acquisition, concealment in the 2013 amendment. No exception whatsoever could be taken

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

ITA 1257/CHNY/2025[2015-16]Status: DisposedITAT Chennai21 Nov 2025AY 2015-16
Section 132Section 147Section 148Section 149Section 250

Housing Pvt Ltd v. DCIT (supra) wherein it\nwas held that, an action of reassessment which comes to be initiated in\nrelation to a search undertaken on or after 01 April 2021 would have to\nmeet the foundational tests as specified in the first proviso to Section\n149(1) of the Act. The Court held that, a reassessment action would

SOUTHERN AGRIFURANE INDUSTRIES PVT.. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2), CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

ITA 1231/CHNY/2025[2013-14]Status: DisposedITAT Chennai21 Nov 2025AY 2013-14
Section 132Section 147Section 148Section 149Section 250

Housing Pvt Ltd v. DCIT (supra) wherein it\nwas held that, an action of reassessment which comes to be initiated in\nrelation to a search undertaken on or after 01 April 2021 would have to\nmeet the foundational tests as specified in the first proviso to Section\n149(1) of the Act. The Court held that, a reassessment action would

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

ITA 1259/CHNY/2025[2016-17]Status: DisposedITAT Chennai21 Nov 2025AY 2016-17
For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 147Section 148Section 149Section 250

Housing Pvt Ltd v. DCIT (supra) wherein it\nwas held that, an action of reassessment which comes to be initiated in\nrelation to a search undertaken on or after 01 April 2021 would have to\nmeet the foundational tests as specified in the first proviso to Section\n149(1) of the Act. The Court held that, a reassessment action would

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

ITA 1232/CHNY/2025[2014-15]Status: DisposedITAT Chennai21 Nov 2025AY 2014-15
Section 132Section 147Section 148Section 149Section 250

Housing Pvt Ltd v. DCIT (supra) wherein it\nwas held that, an action of reassessment which comes to be initiated in\nrelation to a search undertaken on or after 01 April 2021 would have to\nmeet the foundational tests as specified in the first proviso to Section\n149(1) of the Act. The Court held that, a reassessment action would

SH. VALMIK THAPAR,NEW DELHI vs. ACIT, NEW DELHI

Appeals are disposed of by this common order as indicated above

ITA 5767/DEL/2015[2007-08]Status: DisposedITAT Delhi11 Jun 2021AY 2007-08

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

For Appellant: Shri Salil AgarwalFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 147Section 54Section 54E

41. With respect to the ground number [2] of the appeal, he submitted that under the provisions of Section 54 (1) of the act the assessee is only entitled to the deduction of one residential house property

SHRI VALMIK THAPAR,NEW DELHI vs. DCIT, NEW DELHI

Appeals are disposed of by this common order as indicated above

ITA 6346/DEL/2014[2010-11]Status: DisposedITAT Delhi11 Jun 2021AY 2010-11

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

For Appellant: Shri Salil AgarwalFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 147Section 54Section 54E

41. With respect to the ground number [2] of the appeal, he submitted that under the provisions of Section 54 (1) of the act the assessee is only entitled to the deduction of one residential house property

ACIT, NEW DELHI vs. SH. VALMIK THAPAR, NEW DELHI

Appeals are disposed of by this common order as indicated above

ITA 6726/DEL/2014[2010-11]Status: DisposedITAT Delhi11 Jun 2021AY 2010-11

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

For Appellant: Shri Salil AgarwalFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 147Section 54Section 54E

41. With respect to the ground number [2] of the appeal, he submitted that under the provisions of Section 54 (1) of the act the assessee is only entitled to the deduction of one residential house property

COMMR.OF INCOME TAX,NEW DELHI vs. M/S ELI LILLY & COMPANY (INDIA) P.LTD

C.A. No.-005114-005114 - 2007Supreme Court25 Mar 2009
Section 133ASection 192(1)Section 201(1)Section 9(1)(ii)

house property, profits and gains of business, capital gains and income from other sources. The scheme of the TDS provisions applies not only to the amount paid, which bears the character of “income” such as salaries, dividends, interest on securities etc. but the said provisions also apply to gross sums, the whole of which may not be income or profits

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

ITA 1234/CHNY/2025[2015-16]Status: DisposedITAT Chennai21 Nov 2025AY 2015-16
Section 132Section 147Section 148Section 149Section 250

Housing Pvt Ltd v. DCIT (supra) wherein it\nwas held that, an action of reassessment which comes to be initiated in\nrelation to a search undertaken on or after 01 April 2021 would have to\nmeet the foundational tests as specified in the first proviso to Section\n149(1) of the Act. The Court held that, a reassessment action would

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2 (2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

ITA 1163/CHNY/2025[2013-14]Status: DisposedITAT Chennai21 Nov 2025AY 2013-14
Section 132Section 147Section 148Section 149Section 250

Housing Pvt Ltd v. DCIT (supra) wherein it\nwas held that, an action of reassessment which comes to be initiated in\nrelation to a search undertaken on or after 01 April 2021 would have to\nmeet the foundational tests as specified in the first proviso to Section\n149(1) of the Act. The Court held that, a reassessment action would

The Commissioner of Income -Tax - III, vs. Shri Taher Ali

ITTA/322/2008HC Telangana04 Apr 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 108Section 13(1)(a)Section 13(1)(b)Section 13(1)(e)

House Rates Control Act, 1947 3 / 79 CRA-322-08gr (for short, 'Act'). The leaned trial Judge also accepted grounds under section 13(1)(e) (unlawful subletting by defendant no.1 in favour of defendant no.2) and 13(1)(k) (non user of the suit premises by defendant no.1-tenant). The Appellate Court decreed the suit only under section 13(1

ASST CIT CC 8(4), MUMBAI vs. PHOENIX MILLS LTD, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 241/MUM/2015[2009-10]Status: DisposedITAT Mumbai06 Oct 2016AY 2009-10

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

house property and as such allocation of such expenses has not been made resulting into Income escaping assessment. Thus, the conclusion of the A.O. for A.Y. 2009-10 cannot be made a base for reopening of the assessment of the earlier assessment years where the A.O. after due consideration of facts has consciously allowed such expenditure. Thus, the conclusion

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 48/MUM/2015[2006-07]Status: DisposedITAT Mumbai06 Oct 2016AY 2006-07

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

house property and as such allocation of such expenses has not been made resulting into Income escaping assessment. Thus, the conclusion of the A.O. for A.Y. 2009-10 cannot be made a base for reopening of the assessment of the earlier assessment years where the A.O. after due consideration of facts has consciously allowed such expenditure. Thus, the conclusion

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 50/MUM/2015[2008-09]Status: DisposedITAT Mumbai06 Oct 2016AY 2008-09

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

house property and as such allocation of such expenses has not been made resulting into Income escaping assessment. Thus, the conclusion of the A.O. for A.Y. 2009-10 cannot be made a base for reopening of the assessment of the earlier assessment years where the A.O. after due consideration of facts has consciously allowed such expenditure. Thus, the conclusion